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Tax Law and Social Norms in Mandatory Palestine and Israel

Tax Law and Social Norms in Mandatory Palestine and Israel

$96.00 ( ) USD

Part of Studies in Legal History

  • Date Published: June 2017
  • availability: This item is not supplied by Cambridge University Press in your region. Please contact eBooks.com for availability.
  • format: Adobe eBook Reader
  • isbn: 9781316821152

$ 96.00 USD ( )
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About the Authors
  • This book describes how a social-norms model of taxation rose and fell in British-ruled Palestine and the State of Israel in the mid-twentieth century. Such a model, in which non-legal means were used to foster compliance, appeared in the tax system created by the Jewish community in 1940s Palestine and was later adopted by the new Israeli state in the 1950s. It gradually disappeared in subsequent decades as law and its agents, lawyers and accountants, came to play a larger role in the process of taxation. By describing the historical interplay between formal and informal tools for creating compliance, Tax Law and Social Norms in Mandatory Palestine and Israel sheds new light on our understanding of the relationship between law and other methods of social control, and reveals the complex links between taxation and citizenship.

    • Provides a wealth of historical examples of how states sought to create and maintain compliance
    • Analyzes the rise and decline of Israel's 'intimate fiscal state', giving readers a better understanding of the use of social norms by the state
    • Links the history of tax compliance with the history of law and social norms
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    Reviews & endorsements

    Advance praise: 'This brilliant book tells the story of how tax law in Mandatory Palestine was transformed from an intimate institution relying on the voluntary cooperation of taxpayers to a formal system enforced by lawyers. It is a must-read for anyone interested in the nature of law and in how to make a legal system that necessarily depends on voluntary cooperation achieve its goals.' Reuven Avi-Yonah, Irwin I. Cohn Professor of Law, University of Michigan

    Advance praise: 'Assaf Likhovski has written a fascinating account of the development of taxation in a region that has long struggled with shifting rulers and divided populations. This book is more than just the definitive history of taxation in Israel. It is a case study on the cultural and sociological underpinnings of tax law itself.' Steve Bank, University of California, Los Angeles

    Advance praise: 'Once more, Assaf Likhovski has demonstrated his keen understanding of law and its social function in Ottoman and mandatory Palestine as well as the state of Israel. This volume solidifies Assaf Likhovski’s position as one of the most formidable and important scholars of the legal history of Israel.' Michael Stanislawski, Columbia University, New York

    Advance praise: 'In this ambitious and well-written narrative, Assaf Likhovski demonstrates his masterful skills as a legal and cultural historian. By analyzing changing methods of tax assessment and collection, Likhovski tells a compelling historical tale about fundamental transformations in Israeli law and society.' Ajay K. Mehrotra, author of Making the Modern American Fiscal State

    Advance praise: 'Assaf Likhovksi has written an absolutely fascinating book. His exploration of the rise and fall of what he aptly calls the 'intimate fiscal state' uses taxation to provide a prism on the history of late Ottoman and British-ruled Palestine, as well as Israel. Everyone interested in the relationship between law and society, the history of taxation, the subject of tax avoidance, and the history of Israel will want to read this brilliant work.' Laura Kalman, University of California, Santa Barbara

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    Product details

    • Date Published: June 2017
    • format: Adobe eBook Reader
    • isbn: 9781316821152
    • contains: 10 b/w illus. 1 colour illus. 8 tables
    • availability: This item is not supplied by Cambridge University Press in your region. Please contact eBooks.com for availability.
  • Table of Contents

    Introduction: the intimate fiscal state
    Part I. The Rise of Income Taxation:
    1. Before the income tax: Jewish Ottoman, and early mandatory taxation
    2. The introduction of income taxation in mandatory Palestine
    Part II. The Ascendancy of Social Norms:
    3. Taxation without law: the Jewish voluntary tax system
    4. Law and social norms in early Israeli taxation
    Part III. The Transformation of Israeli Taxation and its Law:
    5. The rise of tax experts: accountants, lawyers, and economists
    6. The transformation of tax law: doctrinal and legislative changes.

  • Author

    Assaf Likhovski, Tel-Aviv University
    Assaf Likhovski is a professor of law and legal history at Tel-Aviv University Faculty of Law. He is the author of Law and Identity in Mandate Palestine (2006), which was awarded the Yonathan Shapiro Best Book Award in Israel Studies.

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